問 我剛剛進入職場是個新人，現(xian)在(zai)想咨詢一下，請(qing)問(wen)工資收(shou)入和勞務收(shou)入的區別(bie)有(you)哪些(xie)？

答 首先從(cong)(cong)適用(yong)法(fa)(fa)律角度(du)來看，工(gong)(gong)資(zi)(zi)性支出(chu)是(shi)指定用(yong)人單位和勞動(dong)者(zhe)簽訂勞動(dong)合(he)同(tong)后(hou)支付(fu)(fu)(fu)的(de)工(gong)(gong)資(zi)(zi)報(bao)(bao)酬；而(er)勞務報(bao)(bao)酬一(yi)般(ban)是(shi)根據《合(he)同(tong)法(fa)(fa)》的(de)有關承攬合(he)同(tong)、技術(shu)合(he)同(tong)、居間合(he)同(tong)等規定簽訂合(he)同(tong)而(er)取得的(de)報(bao)(bao)酬。簽訂勞動(dong)合(he)同(tong)的(de)員(yuan)(yuan)工(gong)(gong)，享有《勞動(dong)法(fa)(fa)》的(de)權利義(yi)務，和用(yong)工(gong)(gong)單位存在著雇傭(yong)被雇傭(yong)的(de)關系，用(yong)人單位除了支付(fu)(fu)(fu)工(gong)(gong)資(zi)(zi)報(bao)(bao)酬之外(wai)，還應履行(xing)繳(jiao)納的(de)義(yi)務；勞務報(bao)(bao)酬則不存在這種(zhong)關系，其(qi)(qi)勞動(dong)具(ju)有獨立(li)性、自由性，其(qi)(qi)行(xing)為受《合(he)同(tong)法(fa)(fa)》調整。其(qi)(qi)次(ci)從(cong)(cong)管理(li)方(fang)式(shi)還看，支付(fu)(fu)(fu)工(gong)(gong)資(zi)(zi)的(de)員(yuan)(yuan)工(gong)(gong)都記(ji)載(zai)在企業的(de)職工(gong)(gong)名(ming)冊中，并且(qie)企業日常都進行(xing)考勤或簽到，而(er)支付(fu)(fu)(fu)勞務報(bao)(bao)酬的(de)人員(yuan)(yuan)一(yi)般(ban)則不這樣管理(li)。最后(hou)從(cong)(cong)財務核(he)算角度(du)來看，工(gong)(gong)資(zi)(zi)報(bao)(bao)酬的(de)支付(fu)(fu)(fu)一(yi)般(ban)通過“應付(fu)(fu)(fu)工(gong)(gong)資(zi)(zi)”科目核(he)算；勞務報(bao)(bao)酬一(yi)般(ban)通過“生產成本”、“管理(li)費(fei)用(yong)”、“銷售費(fei)用(yong)”等科目核(he)算。